Accidentals and line breaks

I was wondering about the problem of ties across line breaks in
connection with accidentals.

Would it be a reasonable approach to use the heuristic "a line break
counts as an additional bar"?

That would seem to create useful behavior for mid-bar line breaks
(namely get fresh accidentals and possibly reminders on the next line)
and it would work with regard to tied accidental notes coinciding with a
bar (don't repeat an accidental while in-line, but do so if it is broken
across lines).

Though what about line broken ties of accidental notes in mid-bar?

Do they get an accidental repeat?

What do the usual references recommend?

-- 
David Kastrup